NotesOnFinancialExpressions-A(9)金融专业术语注解_金融英语

NotesOnFinancialExpressions-A(9)金融专业术语注解

文章来源：文章作者：发布时间：2007-05-26 01:30 字体： [大中小]　进入论坛

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英语词汇	中文释义	详细注解
adjustable¹ rate convertible²	浮动利率可转换债券	以高于到其价值的价格发行的一种债务凭证。该债券可以与等同于其初始价值的普通股相交换。
adjustable rate convertible securities	可调整利率可转换证券	1泛指具有浮动利率性质的可转换证券。 2没有转换溢价（conversion³ premium⁴）, 这种债券推出的目的是以股利替代利息，而希望该股利支付可以视为费用而产生节税效果。
Adjustable Rate Mortgage (ARM)	可调整利率抵押贷款	1.一种定期调整借贷利率的抵押贷款。这类贷款的利率每隔一段期间会依据某个基准利率（如过库券利率或抵押贷款平均利率）来调整，调整期间则固定，如每一年、每二年、每三年调整一次，当预期市场利率长期走低时，借款人较偏好这种计息方式。 2.ARM. A mortgage with an interest rate that may change, usually in response to changes in the Treasury⁵ Bill rate or the prime rate. The purpose of the interest rate adjustment is primarily to bring the interest rate on the mortgage in line with market rates. The mortgage holder⁶ is protected by a maximum interest rate (called a ceiling), which might be reset⁷ annually⁸. ARMs usually start with better rates than fixed⁹ rate mortgages, in order to compensate¹⁰ the borrower for the additional risk that future interest rate fluctuations¹¹ will create.
adjustable rate preferred stock	浮动股利优先股	1.这种浮动股利的优先股会根据参考利率（如美国短期国库券利率）的变化，对股利进行调整。这种优先股常采取上限的规定来限制股利的调整范围。 2.Preferred stock whose dividend¹² changes, usually quarterly, according to changes in the Treasury Bill rate or a similar benchmark. The changes in the dividend are determined¹³ by a pre-set formula. Like floating rate debt, adjustable rate preferred stock tends to have stable prices, since the dividend amount can be can changed to offset¹⁴ price changes.
Adjusted balance method	调整余额法	依据还款后的账户余额作为计算财务费用基准的方法。
Adjusted basis	调整基础	1.以针对特定事项发生的影响而调整的资产取得价格，该价格也时计算投资损益的基准。例如股票投资人因股利发放、股票股利、股票分割等事项，若对股票持有人有利，则可降低取得成本，以作为税负计算的准据。 2.The base price of an asset or security that reflects any deductions¹⁵ taken on or improvements to the asset or security, used to compute¹⁶ the gain or loss when sold.
adjusted bonds	改组债券重整债券	通常在公司改组时，发行这种债券以减轻公司的利息负担，挽救公司，防止破产。在得到债权人同意的前提下，以较低的利率发行改组公司债券，换回以前发行的利率较高的债券。这种债券只有在公司获得足够利润时才支付利息。
adjusted book value	可调整的账面价值	The book value on a company‘s balance sheet after assets and liabilities are adjusted to market value. also called modified book value.
Adjusted debit¹⁷ balance (ADB)	调整借方余额	1.投资人融券卖券所产生的账上利得，及其他账户余额的净额。经纪商根据ADB的金额，计算投资人可以取回的现金金额。 2.Value used to determine a margin¹⁸ account‘s position, as required by Regulation T. This is the amount a customer owes a broker¹⁹, minus profits on short sales and balances in a special miscellaneous account. If the adjusted debit balance is very small, the customer can withdraw cash or securities from a margin account.
Adjusted exercise price	调整执行价格	以美国政府全国抵押协会（）证券为履约标的的选择权合约，其履约价格依据GNMA的抵押贷款利率调整。例如若标准的GNMA抵押贷款证券利率为6％，选择权标的GNMA证券的利率若为10％，则选择权的履约价格必须调整，使得两种GNMA证券提供的收益率相同。
adjusted forecast	调整预测	对不准确的（微观或宏观的）预测进行的调整。
adjusted futures²⁰ price	调整期货价值	The cash-price equivalent reflected in the price of a futures contract
adjusted gross income	调整毛收入	1.纳税人的税前收入扣除膳食费支付、对退休金账户支付等项目之后的余额。 2.AGI. The amount used in the calculation of an individual‘s income tax liability; one‘s income after certain adjustments are made, but before standardized²¹ and itemized deductions and personal exemptions²² are made.
adjusted strike price	调整后的执行价格	调整股票期权的执行价是为了反映作为期权基础资产的股票在资本结构上的变动，例如拆股。
adjusting entry	调整记录	A bookkeeping entry made at the end of an accounting²³ period to assign income and expenses to a different period. These entries are made under the accrual²⁴ accounting systems in order to correctly reflect the timings of income and expenditure²⁵. Some adjusting entries include accounts receivable, accounts payable²⁶, depreciation²⁷ and amortization²⁸.
Adjustment bond	调整债券	陷入财务危机的公司重整债务时，为收回流通在外的债券所新发行的债券。
adjustment credit	调整性信贷	会员银行为暂时调整其准备金而向联邦储备银行所借的短期贷款（通常只是几天）。借款的原因一般是意外的贷款需求增加，突然的存款损失，或者在金融市场上获取资金遇到暂时的困难。
adjustment date	可调整日期	The date on which the interest rate changes on an adjustable rate mortgage.
Adjustment in conversion terms	调整转换条件	可转换证券因故调整转换的股票数量。例如发行公司股票以2：1分割，可转换证券的转换价格应调整为之前的一半，使其转换证券的数量增加一倍，以维持对公司股份的所有权比率不变。
adjustment of exchange rate	汇率调整	一国政府采取各种手段改变本国货币与其他货币比率的做法。它有行政手段和经济手段之分。行政手段，如用法令的形式规定货币的贬值和升值，对不同的交易对象、不同性质的交易，规定不同汇率，以达到协调和干预外汇市场的目的。经济手段，如建立外汇平准基金，看准时机买进或卖出外汇，调整国际收支差额等。

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1 adjustable
adj.可调整的，可校准的
参考例句：
More expensive cameras have adjustable focusing.比较贵的照相机有可调焦距。 The chair has the virtue of being adjustable.这种椅子具有可调节的优点。

2 convertible
adj.可改变的，可交换，同意义的；n.有活动摺篷的汽车
参考例句：
The convertible sofa means that the apartment can sleep four.有了这张折叠沙发，公寓里可以睡下4个人。 That new white convertible is totally awesome.那辆新的白色折篷汽车简直棒极了。

3 conversion
n.转化，转换，转变
参考例句：
He underwent quite a conversion.他彻底变了。 Waste conversion is a part of the production process.废物处理是生产过程的一个组成部分。

4 premium
n.加付款；赠品；adj.高级的；售价高的
参考例句：
You have to pay a premium for express delivery.寄快递你得付额外费用。 Fresh water was at a premium after the reservoir was contaminated.在水库被污染之后，清水便因稀而贵了。

5 treasury
n.宝库；国库，金库；文库
参考例句：
The Treasury was opposed in principle to the proposals.财政部原则上反对这些提案。 This book is a treasury of useful information.这本书是有价值的信息宝库。

6 holder
n.持有者，占有者；(台，架等)支持物
参考例句：
The holder of the office of chairman is reponsible for arranging meetings.担任主席职位的人负责安排会议。 That runner is the holder of the world record for the hundred-yard dash.那位运动员是一百码赛跑世界纪录的保持者。

7 reset
v.重新安排，复位；n.重新放置；重放之物
参考例句：
As soon as you arrive at your destination,step out of the aircraft and reset your wristwatch.你一到达目的地，就走出飞机并重新设置手表时间。 He is recovering from an operation to reset his arm.他做了一个手臂复位手术，正在恢复。

8 annually
adv.一年一次，每年
参考例句：
Many migratory birds visit this lake annually.许多候鸟每年到这个湖上作短期逗留。 They celebrate their wedding anniversary annually.他们每年庆祝一番结婚纪念日。

9 fixed
adj.固定的，不变的，准备好的；(计算机)固定的
参考例句：
Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？ Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。

10 compensate
vt.补偿，赔偿；酬报 vi.弥补；补偿；抵消
参考例句：
She used her good looks to compensate her lack of intelligence. 她利用她漂亮的外表来弥补智力的不足。 Nothing can compensate for the loss of one's health. 一个人失去了键康是不可弥补的。

11 fluctuations
波动，涨落，起伏( fluctuation的名词复数 )
参考例句：
He showed the price fluctuations in a statistical table. 他用统计表显示价格的波动。 There were so many unpredictable fluctuations on the Stock Exchange. 股票市场瞬息万变。

12 dividend
n.红利，股息；回报，效益
参考例句：
The company was forced to pass its dividend.该公司被迫到期不分红。 The first quarter dividend has been increased by nearly 4 per cent.第一季度的股息增长了近 4%。

13 determined
adj.坚定的；有决心的
参考例句：
I have determined on going to Tibet after graduation.我已决定毕业后去西藏。 He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。

14 offset
n.分支，补偿；v.抵消，补偿
参考例句：
Their wage increases would be offset by higher prices.他们增加的工资会被物价上涨所抵消。 He put up his prices to offset the increased cost of materials.他提高了售价以补偿材料成本的增加。

15 deductions
扣除( deduction的名词复数 )；结论；扣除的量；推演
参考例句：
Many of the older officers trusted agents sightings more than cryptanalysts'deductions. 许多年纪比较大的军官往往相信特务的发现，而不怎么相信密码分析员的推断。 You know how you rush at things,jump to conclusions without proper deductions. 你知道你处理问题是多么仓促，毫无合适的演绎就仓促下结论。

16 compute
v./n.计算，估计
参考例句：
I compute my losses at 500 dollars.我估计我的损失有五百元。 The losses caused by the floods were beyond compute.洪水造成的损失难以估量。

17 debit
n.借方，借项，记人借方的款项
参考例句：
To whom shall I debit this sum?此款应记入谁的账户的借方？ We undercharge Mr.Smith and have to send him a debit note for the extra amount.我们少收了史密斯先生的钱，只得给他寄去一张借条所要欠款。

18 margin
n.页边空白；差额；余地，余裕；边，边缘
参考例句：
We allowed a margin of 20 minutes in catching the train.我们有20分钟的余地赶火车。 The village is situated at the margin of a forest.村子位于森林的边缘。

19 broker
n.中间人，经纪人；v.作为中间人来安排
参考例句：
He baited the broker by promises of higher commissions.他答应给更高的佣金来引诱那位经纪人。 I'm a real estate broker.我是不动产经纪人。

20 futures
n.期货，期货交易
参考例句：
He continued his operations in cotton futures.他继续进行棉花期货交易。 Cotton futures are selling at high prices.棉花期货交易的卖价是很高的。

21 standardized
adj.标准化的
参考例句：
We use standardized tests to measure scholastic achievement. 我们用标准化考试来衡量学生的学业成绩。 The parts of an automobile are standardized. 汽车零件是标准化了的。

22 exemptions
n.（义务等的）免除( exemption的名词复数 )；免（税）；（收入中的）免税额
参考例句：
The exemptions for interpretive rules, policy statements, and procedural rules have just been discussed. 有关解释性规则、政策说明和程序规则的免责我们刚刚讨论过。来自英汉非文学 - 行政法 A: The regulation outlines specific exemptions for some WPM. 答：该规定概述了某些木质包装材料的特定的例外情形。来自互联网

23 accounting
n.会计，会计学，借贷对照表
参考例句：
A job fell vacant in the accounting department.财会部出现了一个空缺。 There's an accounting error in this entry.这笔账目里有差错。

24 accrual
n.获利；利息；自然增长；自然增长物
参考例句：
But these accrual run a system and give due effectiveness without play. 但这些收益治理系统并没有发挥出应有的效用。来自互联网 Article 5 The company employ the Accrual Basis Accounting principle. 第五条本企业应当根据权责发生制的原则记账。来自互联网

25 expenditure
n.(时间、劳力、金钱等)支出；使用，消耗
参考例句：
The entry of all expenditure is necessary.有必要把一切开支入账。 The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。

26 payable
adj.可付的，应付的，有利益的
参考例句：
This check is payable on demand.这是一张见票即付的支票。 No tax is payable on these earnings.这些收入不须交税。

27 depreciation
n.价值低落，贬值，蔑视，贬低
参考例句：
She can't bear the depreciation of the enemy.她受不了敌人的蹂躏。 They wrote off 500 for depreciation of machinery.他们注销了500镑作为机器折旧费。

28 amortization
n.摊销，摊还，分期偿付
参考例句：
Repayment of the bond is conditioned on 10 years'amortization.此项债券规定分十年偿还。 The low-value consumables are price with the one-off amortization method.低值易耗品核算采用一次性摊销法。

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